The American Payroll Association has put together some resources to help employers communicate changes to the 2020 Form W-4 to employees.  Click here to access a sample letter explaining the 2020 Form W-4 to employees.

Here are some items of interest:

• You cannot require all existing employees to submit a 2020 Form W-4.  You can ask them, but not make it a requirement.  The new forms are more accurate. Having an employee fill out a new form will identify if the employee's situation has changed.
• All newly hired employees in 2020 must use the redesigned form.  Steps 1 and 5 are required.  Step 1 no longer has married filing at separate rate. Step 5 must be signed.  If the form is not signed, it is considered to be invalid and the employer will apply the default withholding rule.
• What if the new hire in 2020 does not submit the form?  The employer will use the default withholding of single filer status with no other adjustment.

The 2020 Publication 15-T, Federal Income Tax Withholding Methods (Final) is scheduled to be released in December.